UK Shared Parental Leave: Complete Employer Guide (2026)

Shared Parental Leave (ShPL) was introduced in 2015 to give parents more flexibility in how they share childcare during the first year after birth or adoption. It allows eligible couples to split up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay (ShPP) between them.

Despite being law for over a decade, take-up remains low — partly because the system is complex, and partly because many employers and employees do not fully understand how it works. This guide explains the rules clearly for UK employers.

How Shared Parental Leave Works

Shared Parental Leave is created when the birth mother (or primary adopter) curtails (ends early) their maternity or adoption leave and pay. The remaining entitlement can then be shared between the two parents.

The Key Numbers

• Total leave available: 52 weeks (same as maternity leave)
• Compulsory maternity leave: 2 weeks after birth (4 weeks for factory workers) — this cannot be shared
• Maximum ShPL available: 50 weeks (52 minus the compulsory 2)
• Total ShPP available: 39 weeks of Statutory Maternity Pay/Maternity Allowance
• Compulsory SMP: 2 weeks — this cannot be converted to ShPP
• Maximum ShPP available: 37 weeks

Who Gets What

The leave and pay pot is shared. If the mother takes 20 weeks of maternity leave (including the 2 compulsory), she curtails 32 weeks of leave. Both parents can then share those 32 weeks in any combination — partner takes all 32, mother takes all 32, or any split between them.

Eligibility

Both the employee and their partner must meet separate eligibility tests.

Employee Eligibility (to take ShPL from your business)

The employee must:

1. Have 26 weeks' continuous service with you by the end of the 15th week before the expected week of childbirth (EWC)
2. Still be employed by you at the start of each ShPL period
3. Give the correct notice (see below)
4. Have a partner who meets the partner eligibility test

Partner Eligibility Test

The employee's partner must have:

1. Employment or self-employment (they do not need to work for the same employer)
2. Worked for at least 26 weeks in the 66 weeks before the EWC
3. Earned an average of at least £30 per week in 13 of those 66 weeks

ShPP Eligibility

To receive Statutory Shared Parental Pay, the employee must additionally:

• Have average weekly earnings of at least £125 per week (the Lower Earnings Limit for 2025/26) in the 8 weeks before the qualifying week
• Note: This is the same threshold as for SMP/SPP

Who Can Take ShPL

ShPL is available to:

• Birth mothers and their partners (including same-sex partners)
• Adoptive parents (primary and secondary adopter)
• Intended parents in surrogacy arrangements (from the point they obtain a Parental Order)

The Curtailment Process

Before ShPL can begin, the birth mother must formally curtail (end) her maternity leave. This is done by giving a Maternity Leave Curtailment Notice to her employer.

Rules on curtailment:

• Must be submitted at least 8 weeks before the curtailment date
• Curtailment date must be after the compulsory 2-week maternity leave period
• The notice is binding once the other parent has started ShPL or ShPP — it cannot be revoked after that point
• Before that, it can be revoked once if the mother changes her mind (e.g. the partner loses their job)

Notice Requirements

Initial Notice of Entitlement

Before taking ShPL, the employee must give you a Notice of Entitlement and Intention. This must include:

• The total amount of ShPL and ShPP available
• How much ShPL and ShPP each parent intends to take
• A declaration that both parents meet the eligibility requirements
• The mother's employer details (if she works for a different employer)
• A signed declaration from the partner confirming their eligibility

This notice must be given at least 8 weeks before the first ShPL period starts.

Period of Leave Notice (Booking Periods)

Having declared entitlement, the employee must give a separate Period of Leave Notice for each block of ShPL they want to take. The rules depend on the type of leave:

Continuous period of leave (one unbroken block):

• Give at least 8 weeks' notice
• Employer cannot refuse — it is a day-one right once entitlement is established

Discontinuous periods (e.g. 3 weeks on, 2 weeks work, 3 weeks on):

• Give at least 8 weeks' notice
• Employer can refuse and offer a continuous period instead
• If you refuse, the employee can withdraw the notice within 15 days or take the leave as a continuous block

This distinction matters: continuous ShPL cannot be refused; discontinuous ShPL can be. Employers should have a clear policy on how they handle discontinuous requests.

Notification Deadlines Summary

Statutory Shared Parental Pay (ShPP)

ShPP is paid at the same rate as Statutory Paternity Pay:

• £194.32 per week (from 6 April 2026) or 90% of average weekly earnings, whichever is lower

Employees can share up to 37 weeks of ShPP. The weeks do not have to align with who is taking the leave — one parent can take leave unpaid while the other receives ShPP (subject to their own employer paying it), though in practice the pay follows the leave.

Reclaiming ShPP from HMRC

Like SMP and SPP, ShPP is funded by HMRC. Employers can reclaim:

• 92% if their total annual NIC liability is above £45,000
• 103% (Small Employers' Relief) if their total annual NIC liability is £45,000 or below

Enhanced Shared Parental Pay

Some employers offer enhanced ShPP — topping up ShPP to full pay or a percentage of salary for some or all of the ShPL period.

Key legal point: If you offer enhanced maternity pay, you do not have to offer the same enhancement to ShPL takers — but if you offer enhanced ShPP to one parent (typically the mother), you must offer it on equal terms to the other parent (including fathers/partners). Failing to do so can constitute sex discrimination or indirect discrimination.

This is an active area of case law. Take advice before designing an enhanced ShPL policy.

SPLIT Days (Shared Parental Leave In Touch)

Employees on ShPL can work up to 20 SPLIT days without ending their ShPL or losing ShPP. These are in addition to the 10 KIT (Keeping In Touch) days available during maternity leave.

Rules:

• Must be agreed between employer and employee — neither can compel the other
• The employee is paid their normal rate of pay (or a minimum of the ShPP rate)
• SPLIT days do not extend the ShPL period

Employment Rights During ShPL

Employees on ShPL retain the same employment rights as during maternity leave:

• Terms and conditions continue (except pay, which is replaced by ShPP)
• Accrual of annual leave continues throughout ShPL
• Redundancy protection: if a role is made redundant during ShPL, the employee has the right to be offered any suitable alternative vacancy before other employees
• Return to work rights: the right to return to the same job (or suitable alternative if they have taken more than 26 weeks' combined leave)

Employment Rights Bill: ShPL Changes

The Employment Rights Bill (expected to take effect 2026) is expected to extend ShPL rights and simplify the eligibility framework. Key anticipated changes:

• Day-one eligibility for ShPL (removing the 26-week qualifying period)
• Simplified notification process — reducing the number of notice forms required
• Enhanced redundancy protection — extending the protected period beyond ShPL itself

Monitor BEIS guidance for commencement dates as the Bill progresses through Parliament.

Employer Checklist: Handling a ShPL Request

• Receive and acknowledge the Notice of Entitlement and Intention
• Verify employee and partner eligibility within 14 days of receiving notice
• Confirm total ShPL and ShPP available in writing
• Receive Period of Leave Notice(s) — at least 8 weeks before each period
• For discontinuous requests: decide within 14 days of receiving notice whether to agree or refuse
• Issue written confirmation of each agreed ShPL period
• Calculate and process ShPP via payroll (PAYE)
• Reclaim ShPP from HMRC via EPS
• Keep records of all notices and agreements
• Update HR system to track ShPL periods, SPLIT days, and return date

Common Employer Mistakes